https://www.taxtmi.com/caselaws?id=753718 Non-payment of advance tax could not justify rejection of the appeal where the assessee disclosed only agricultural receipts and sale of agricultural land, claimed nil taxable income, and therefore had no advance tax liability under sections 207, 208, 209 and 210. In those circumstances, the precondition in section 249(4)(b) was not attracted, and the first appellate authority was required to admit the appeal and decide it on merits. The proviso concerning exemption from the filing requirement was unnecessary to invoke because the statutory bar itself did not apply. en-us Tue, 28 May 2024 00:00:00 +0530 Fri, 07 Jun 2024 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753718 Non-payment of advance tax could not justify rejection of the appeal where the assessee disclosed only agricultural receipts and sale of agricultural land, claimed nil taxable income, and therefore had no advance tax liability under sections 207, 208, 209 and 210. In those circumstances, the precondition in section 249(4)(b) was not attracted, and the first appellate authority was required to admit the appeal and decide it on merits. The proviso concerning exemption from the filing requirement was unnecessary to invoke because the statutory bar itself did not apply. Case-Laws Income Tax Tue, 28 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753718